Senate Bill No. SLS 25RS-332, introduced by Senator Reese, seeks to amend Louisiana's sales and use tax laws by redefining key terms and establishing new administrative structures. The bill expands the definition of "dealer" to include individuals or entities selling tangible personal property, digital products, or services into Louisiana without a physical presence, provided their gross revenue exceeds $100,000 in the previous or current calendar year. It also creates the Louisiana Sales and Use Tax Commission for Remote Sellers, which will be responsible for overseeing the collection of sales and use taxes on remote sales sourced to the state.

Key changes include the replacement of "products transferred electronically" with "digital products" and the introduction of vendor's compensation as a deduction against tax due for timely filed returns. The bill clarifies the commission's authority over remote sellers and marketplace facilitators, while also modifying the definition of a marketplace facilitator by excluding those facilitating rental car services. The legislation maintains the requirement for marketplace facilitators to collect and remit sales taxes once they exceed the $100,000 revenue threshold. The proposed law will take effect upon the governor's signature or after the expiration of the time for bills to become law without signature.

Statutes affected:
SB162 Original: 47:301(4), 47:302(V)(1), 47:339(A)(2), 47:340(G)(6), 47:1(A)(4)
SB162 Engrossed: 47:301(4), 47:302(V)(1), 47:339(A)(2), 47:340(G)(6), 47:1(A)(4)
SB162 Reengrossed: 47:301(4), 47:302(V)(1), 47:339(A)(2), 47:340(G)(6), 47:1(A)(4)